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VAT recovery rules in relation to costs, supplies, and activities

The Upper Tribunal (UT) case Royal Opera House Covent Garden Foundation (ROH) (UKUT0132) calls into question the approach to be taken by organisations that undertake non-business (outside the scope of VAT) and business activities (taxable and exempt) to determine the quantum of VAT incurred on expenditure that they are entitled to recover.

Source RSM